Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(a) IN GENERAL
330.2875 Sublease of Fixtures Classified as Personal Property. Fixtures classified as personal property under a prime lease retain their character for a sublease to a third person. A sublease is subject to all of the terms and conditions of the original lease. 11/7/75.